{"id":71790,"date":"2025-06-13T08:42:00","date_gmt":"2025-06-13T03:12:00","guid":{"rendered":""},"modified":"2025-06-13T08:42:00","modified_gmt":"2025-06-13T03:12:00","slug":"legal-battle-over-itc-time-limits-section-16-4-bars-delayed-credit-claims-for-import-taxes-beyond-specified-timeframe","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71790","title":{"rendered":"Legal Battle Over ITC Time Limits: Section 16(4) Bars Delayed Credit Claims for Import Taxes Beyond Specified Timeframe"},"content":{"rendered":"<p>Legal Battle Over ITC Time Limits: Section 16(4) Bars Delayed Credit Claims for Import Taxes Beyond Specified Timeframe<br \/>Case-Laws<br \/>GST<br \/>AAR held that Section 16(4) of CGST Act, 2017 imposes a time limitation on Input Tax Credit (ITC) availment, which applies uniformly to all ITC types, including IGST paid on imports. The ruling emphasizes that the term &#39;invoice&#39; encompasses documents evidencing tax payment like Bill of Entry. Consequently, the applicant is precluded from claiming IGST pai<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89386\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal Battle Over ITC Time Limits: Section 16(4) Bars Delayed Credit Claims for Import Taxes Beyond Specified TimeframeCase-LawsGSTAAR held that Section 16(4) of CGST Act, 2017 imposes a time limitation on Input Tax Credit (ITC) availment, which applies u<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71790","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71790"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71790\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}